Indonesia’s Directorate General of Taxes under the Ministry of Finance has removed OpenAI, the developer of ChatGPT, from its official list of value-added tax (VAT) collectors for e-commerce platforms. The decision was announced on May 21, 2026, as part of broader adjustments to the country’s digital tax administration framework.
Officials described the change as an administrative adjustment, without providing specific details regarding the reason for OpenAI’s removal. The update comes amid ongoing revisions to Indonesia’s list of appointed digital tax collectors, which continues to evolve as the government refines its approach to regulating the digital economy.
During April 2026, two new companies—HashiCorp Inc. and Perplexity AI Inc.—were added to the VAT collector list, while adjustments were made to existing entries. As of the end of April, Indonesia reported a total of 264 e-commerce actors registered as VAT collectors, with 232 already contributing to tax collection.
The country’s digital tax system has generated significant revenue, reflecting the rapid expansion of the online economy. By April 30, 2026, VAT collection from the digital sector reached approximately Rp39.94 trillion, while total digital economy tax revenue stood at Rp52.04 trillion.
Additional contributions came from related digital segments, including crypto taxation, fintech lending taxes, and procurement-related taxes through government systems. Crypto taxes contributed Rp2.03 trillion, fintech taxes Rp4.88 trillion, and procurement-related taxes Rp5.18 trillion, highlighting the diversified nature of Indonesia’s digital tax base.
Officials noted that the revenue trend demonstrates continued growth in the digital economy alongside improving compliance among businesses operating in Indonesia’s online ecosystem. The Directorate General of Taxes emphasized that the adjustments reflect an expanding and evolving tax framework designed to keep pace with changes in digital commerce and technology-driven services.
The removal of OpenAI from the VAT collector list underscores the fluid nature of regulatory oversight in the digital sector, where governments continue to update policies to balance innovation, compliance, and revenue collection in a rapidly changing global digital landscape.
